Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 22. EXAMINING BOARDS |
PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY |
CHAPTER 511. ELIGIBILITY |
SUBCHAPTER C. EDUCATIONAL REQUIREMENTS |
SECTION 511.58. Definitions of Related Business Subjects to take the UCPAE
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(a) Related business courses are those business courses that a board recognized institution of higher education accepts for a business baccalaureate or higher degree by that educational institution. (b) An individual who holds a baccalaureate or higher degree from a recognized educational institution as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) may take related business courses from four-year degree granting institutions, or recognized community colleges, provided that all such institutions are recognized by the board as defined by §511.52 or §511.54 of this chapter (relating to Recognized Texas Community Colleges). Related business courses taken at a recognized community college are only the courses that the board has reviewed and approved to meet this section. (c) The board will accept no fewer than 24 semester credit hours of upper level courses (for the purposes of this subsection, economics and statistics at any college level will count as upper division courses) as related business subjects (without repeat), taken at a recognized educational institution shown on official transcripts or accepted by a recognized educational institution for purposes of obtaining a baccalaureate degree or its equivalent, in the following areas. (1) No more than 6 credit semester hours taken in any of the following subject areas may be used to meet the minimum hour requirement: (A) business law, including study of the Uniform Commercial Code; (B) economics; (C) management; (D) marketing; (E) business communications; (F) statistics and quantitative methods; (G) information systems or technology; and (H) other areas related to accounting. (2) No more than 9 credit semester hours taken in any of the following subject areas may be used to meet the minimum hour requirement: (A) finance and financial planning; and (B) data analytics, data interrogation techniques, cyber security and/or digital acumen in the accounting context, whether taken in the business school or in another college or university program, such as the engineering, computer science, information systems, or math programs (while data analytic tools may be used in the course, application of the tools should be the primary objective of the course). (d) The board requires that a minimum of 2 upper level semester credit hours in accounting communications or business communications with an intensive writing curriculum be completed. The semester hours may be obtained through a standalone course or offered through an integrated approach. If the course content is offered through integration, the university must advise the board of the course(s) that contain the accounting communications or business communications content. The course may be used toward the 24 semester credit hours of upper level business courses listed in subsection (c)(1) of this section. (e) Credit for hours taken at recognized institutions of higher education using the quarter system shall be counted as 2/3 of a semester hour for each hour of credit received under the quarter system. (f) Related business courses completed through and offered by an extension school, correspondence school, or continuing education program of a board recognized educational institution may be accepted by the board, provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution. (g) The board may review the content of business courses and determine if they meet the requirements of this section. (h) Credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirements of this chapter: (1) American College Education (ACE); (2) Prior Learning Assessment (PLA); (3) Defense Activity for Non-Traditional Education Support (DANTES); (4) Defense Subject Standardized Test (DSST); and (5) StraighterLine. Source Note: The provisions of this §511.58 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective July 18, 1986, 11 TexReg 3104; amended to be effective April 19, 1989, 14 TexReg 1743; amended to be effective August 29, 1990, 15 TexReg 4645; amended to be effective October 30, 1991, 16 TexReg 5826; amended to be effective August 21, 1997, 22 TexReg 7488; amended to be effective February 27, 2000, 25 TexReg 1376; amended to be effective February 12, 2003, 28 TexReg 1183; amended to be effective June 7, 2006, 31 TexReg 4644; amended to be effective February 17, 2008, 33 TexReg 1100; amended to beeffective August 17, 2008, 33 TexReg 6373; amended to be effective January 28, 2009, 34 TexReg 430; amended to be effective August 12, 2009, 34 TexReg 5376; amended to be effective December 9, 2009, 34 TexReg 8727; amended to be effective April 11, 2012, 37 TexReg 2407; amended to be effective February 8, 2017, 42 TexReg 423; amended to be effective October 10, 2018, 43 TexReg 6644; amended to be effective June 2, 2021, 46 TexReg 3402; amended to be effective February 2, 2022, 47 TexReg 302; amended to be effective April 12, 2023, 48 TexReg 1829; amended to be effective October 4, 2023, 48 TexReg 5662; amended to be effective February 7, 2024, 49 TexReg 550